Stiri din media și din surse oficiale despre fiscalitate, legislație și contabilitate din UE & International
Pentru ȘTIRI din Romania vizitați ȘTIRI fiscale din România
ec.europa.eu – Taxation and Customs Union
- 18 Apr 2018: VAT - MOSS Portal - taxud.linkgroup.whatsnew
The new MOSS Portal provides comprehensive and easily accessible information on VAT on telecom, broadcasting and e-services and explains how the MOSS (Mini One-Stop Shop) can be used to declare and pay VAT on these services.
- 3 Apr 2018: TAXATION - taxud.linkgroup.whatsnew
Fair Taxation Seminar in Riga, Latvia – on 19 April
- 21 Mar 2018: DIGITAL TAXATION - taxud.linkgroup.whatsnew
Commission proposes new measures to ensure that all companies pay fair tax in the EU
- 13 Mar 2018: ECOFIN - taxud.linkgroup.whatsnew
Economic and Financial Affairs Council, 13/03/2018
- 13 Mar 2018: TAXATION - taxud.linkgroup.whatsnew
Three jurisdictions removed, three added to EU list of non-cooperative jurisdictions
ec.europa.eu – Company law, auditing and accounting
- 17 Nov 2016: The Commission requests Bulgaria to transpose the Accounting Directive (2013/34/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 17 Nov 2016: The Commission requests Greece to transpose the Audit Directive (2014/56/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
- 17 Nov 2016: The Commission requests Ireland, Spain, Latvia, Portugal and Romania to transpose the Transparency Directive (2013/50/EU) into the national laws and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 22 Sep 2016: The EU has endorsed IFRS 15 Revenue from Contracts with Customers (Regulation 2016/1905/EU). The objective of the new standard is to provide companies with clearer principles on how and when they should recognise revenue. The standard’s effective date is 1 January 2018. - Company law, auditing and accounting - News - Internal Market - European Commission
- 31 Aug 2016: A Regulatory Technical Standard on access to regulated information at Union level has been adopted and published: Regulation 2016/1437/EU - Company law, auditing and accounting - News - Internal Market - European Commission
curia.europa.eu – Jurisprudenta UE
- 19 Apr 2018: 51/2018 : 19 aprilie 2018 - Hotărârea Curţii de Justiţie în cauza C-645/16 - curia.europa.euConsilii și mise en relations (CMR)
Libertatea de stabilire
Commercial agents are entitled to the indemnity and compensation provided for even if termination of the agency contract occurs during the trial period
- 19 Apr 2018: 50/2018 : 19 aprilie 2018 - Concluziile avocatului general în cauza C-84/17 P, C-85/17 P, C-95/17 P - curia.europa.euSociété des produits Nestlé/Mondelez UK Holdings & Services
Proprietate intelectuală și industrială
According to Advocate General Wathelet, EUIPO must re-examine whether the three-dimensional shape of the ‘Kit Kat 4 fingers’ product may be maintained as an EU trade mark
- 17 Apr 2018: 46/2018 : 17 aprilie 2018 - Hotărârea Curţii de Justiţie în cauza C-414/16 - curia.europa.euEgenberger
principiile dreptului comunitar
The requirement of religious affiliation for a post within the Church must be amenable to effective judicial review
- 17 Apr 2018: 49/2018 : 17 aprilie 2018 - Hotărârea Curţii de Justiţie în cauzele conexate C-195/17C-197/17 à C-203/17, C-226/17, C-228/17, C-254/17,C-274/17, C-275/17, C-278/17 à C-286/17, C-290/17 à C-292/17 - curia.europa.euKrüsemann și alții
O "grevă spontană" a personalului navigant ca urmare a anunţului surpriză privind o restructurare nu constituite o "împrejurare excepțională" care să permită companiei aeriene să se libereze de obligaţia de compensare în cazul anulării sau întârzierii prelungite a zborurilor
- 17 Apr 2018: 48/2018 : 17 aprilie 2018 - Hotărârea Curţii de Justiţie în cauza C-441/17 - curia.europa.euComisia/Polonia
mediu și consumatori
Operațiunile de gestionare forestieră privind situl Natura 2000 Puszcza Białowieska efectuate de Polonia încalcă dreptul Uniunii
ifrs.org – News
oecd.org – Centre for Tax Policy and Administration
- 19 Apr 2018: OECD to release Taxing Wages 2018 on Thursday 26 April - OECD.org - Centre for Tax Policy and Administration
Taxing Wages 2018, the OECD’s annual publication on the taxes levied on wages and salaries in member countries, will be released on Thursday 26 April at 11:00 Paris time (09:00 GMT).
- 18 Apr 2018: OECD and IGF invite comments on a draft practice note that will help developing countries address profit shifting from their mining sectors via excessive interest deductions - OECD.org - Centre for Tax Policy and Administration
Building on BEPS Action 4, this practice note has been prepared by the OECD under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen their defences against BEPS. Deadline for comment: 18 May 2018.
- 12 Apr 2018: Better design of taxes on personal savings and wealth is needed to support inclusive growth - OECD.org - Centre for Tax Policy and Administration
The taxation of personal savings and wealth varies widely, offering governments significant scope for tax reforms that simultaneously improve both the efficiency and fairness of their tax systems, according to two new OECD reports.
- 9 Apr 2018: OECD releases 14 additional country profiles containing key aspects of transfer pricing legislation - OECD.org - Centre for Tax Policy and Administration
The OECD has published 14 new and 2 updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of participating countries. The country profiles, which are now available for 44 countries, contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries themselves.
- 5 Apr 2018: Global network for the automatic exchange of offshore account information continues to grow; OECD releases new edition of the CRS Implementation Handbook - OECD.org - Centre for Tax Policy and Administration
Today, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) which for the first time includes activations by Panama. The OECD also released the second edition of the Common Reporting Standard Implementation Handbook.
accaglobal.com – the Global Body for Professional Accountants
iasplus.com – Global Accounting News
- 19 Apr 2018: ASBJ and OIC hold joint meeting - IAS Plus — IFRS, global financial reporting and accounting resources
On 18 April 2018, the Accounting Standards Board of Japan (ASBJ) and the Italian standard-setter Organismo Italiano di Contabilità (OIC) held a joint meeting in Rome. The meeting was the second bilateral meeting between the two standard-setters.
- 18 Apr 2018: Insurance contracts transition resource group releases meeting agenda - IAS Plus — IFRS, global financial reporting and accounting resources
The IASB has released the agenda for IFRS 17 transition resource group (TRG) meeting on 2 May 2018.
- 17 Apr 2018: IPSASB publishes proposed 'Improvements to IPSAS, 2018' - IAS Plus — IFRS, global financial reporting and accounting resources
The International Public Sector Accounting Standards Board (IPSASB) has published an exposure draft 'Improvements to IPSAS, 2018', which sets out proposed amendments to International Public Sector Accounting Standards (IPSAS) to address issues raised by stakeholders and to converge with amendments to IFRSs.
- 13 Apr 2018: April 2018 IASB meeting agenda posted - IAS Plus — IFRS, global financial reporting and accounting resources
The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24–25 April 2018. There are six topics on the agenda.
- 13 Apr 2018: Revised Code of Ethics for professional accountants - IAS Plus — IFRS, global financial reporting and accounting resources
The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce.
tax-news.com – Global Tax News
ibfd.org – Tax News Service Headlines
- 19 Apr 2018: Kenya - Tax News Service Headlines
Tax Laws (Amendment) Bill 2018 gazetted
- 19 Apr 2018: Ukraine - Tax News Service Headlines
Draft amendments to individual income tax – submitted to parliament
- 19 Apr 2018: Latvia; Costa Rica - Tax News Service Headlines
Treaty between Costa Rica and Latvia – negotiations
- 19 Apr 2018: Latvia; Chile - Tax News Service Headlines
Treaty between Chile and Latvia – negotiations
- 19 Apr 2018: Morocco; Zambia - Tax News Service Headlines
Treaty between Morocco and Zambia approved by Moroccan lower house
efrag.org – European Financial Reporting Advisory Group
- 18 Apr 2018: EFRAG Board meeting 23 April 2018 - EFRAG RSS Feed
EFRAG announces that it will hold its EFRAG Board meeting on Monday 23 April 2018. To watch the webcast please register here.
- 11 Apr 2018: EFRAG invites users of the financial statements of insurers to express their views - EFRAG RSS Feed
IFRS 17 Insurance Contracts is intended to improve the information that is available to users of financial statements of insurance companies and financial conglomerates. EFRAG is inviting users to express their views on this change to IFRS financial reporting. Expressions of interest in participating in this outreach are requested by close of business on Friday 11 May 2018.
- 5 Apr 2018: 2018 EFRAG Research agenda consultation - EFRAG RSS Feed
EFRAG is seeking public input on the strategic direction of its Research activities. Constituents' contributions will help to reflect on the future direction of Research on financial reporting. Responses should be submitted by 1 June 2018 also by using the online survey here.
- 5 Apr 2018: EFRAG has a new main telephone number - EFRAG RSS Feed
EFRAG's main telephone number has been changed and you can now reach us at +32 (0)2 207 93 00.
- 3 Apr 2018: EFRAG Endorsement Status Report - Update - EFRAG RSS Feed
The endorsement by the European Commission of IFRIC 22 Foreign Currency Transactions and Advance Consideration is now reflected in the Endorsement Status Report.